Fraud’s Finer Points: Case history applications - Accounts Receivable Fraud, Part Five: Eliminating Customer Accounts and Fictitious Account Adjustments
Here are learning objectives from two types of on-book accounts receivable fraud schemes the author has seen routinely in state and local government.

An interview with Marta Andreasen, suspended chief accounting officer of the European Commission - Telling the Truth & Living in Limbo
Marta Andreasen, the European Commission’s chief accounting officer, awaits her professional fate after declaring the EC’s budget was “mas-sively open to fraud” and endures suspension because of her honesty.

Corruption and Fraud Stunt Third-world Growth
Corrupt officials burden developing countries with unfinished projects and crushing debt - conditions that lead to economic decline and international terrorism.

Corruption and Fraud Stunt Third-world Growth, Part Two
Corrupt officials burden developing countries with unfinished projects and crushing debt - conditions that lead to economic decline and international terrorism.

Corruption: Causes and Cures
Auditors can help detect and deter bribery and kickbacks.

Fraud Edge: A FORUM FOR FRAUD-FIGHTING FACULTY IN HIGHER ED
I've always been very proud of the profession I chose, but that pride has been tested several times in the past few years since the Enron scandal with Andersen's complicity. After the Enron debacle, I received cartoon clippings from my friends and colleagues for what seemed like an eternity poking fun at the integrity, or lack thereof, of those in the accounting profession.

Protecting the public interest: Fraud in the government, Lessons learned while building an investigative procurement fraud detection program
It’s a fraud that affects both the public and private sector — procurement fraud. It’s also a fraud that is difficult to detect. In this session, you’ll learn how to build a proactive investigative procurement fraud detection program and how to avoid making some mistakes that could be costly and program counter-productive. Also discussed will be procurement fraud risk analysis, financial system data-mining, and the need for procurement fraud referrals.

From The PRESIDENT
Sentinels should be highly valued and respected but they’re often branded as disgruntled employees by managers eager to discredit their allegations. Marta Andreasen, a sentinel at the European Commission, has paid a high price for reporting weak or missing internal controls.

Rapid reformer: An interview with Eliot Spitzer, New York state attorney general
Fraud examiners need only basic computer skills and the help of systems administrators to mine for gold and find vital evidence for fraud examinations.

Successful SIU: Building a Special Investigation Unit That Works
Special Investigation Units, in the private and public sectors, can fight fraud more effectively by developing professional relationships with prosecutors, marketing capabilities, and keeping current on fraud examination issues and techniques.

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